Slovakia’s ViDA VAT Reform Brings E-Invoicing Mandate

August 9, 2025

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The Slovak Ministry of Finance launched a consultation on the Law, which amends the VAT law and related laws, and imposes mandatory e-invoicing and online data reporting to the Tax Authority. In addition to this, the proposed amendments include provisions relating to the implementation of the EU Directive 2025/516 on VAT rules for the digital age, that is, the ViDA package.

Key Amendments Proposed by the Law

The ViDA package, which was formally adopted and enacted this year after a couple of years of negotiation between EU countries on the final wording and rules of the initiative, updates the EU’s VAT systems to align with the demands of digital economies, tackle VAT fraud, and streamline administrative processes for small businesses and service providers.

Since the ViDA package defines some strict implementation deadlines, the Slovak Ministry of Finance drafted a Law to address the transposition obligations. Therefore, the proposed amendments to the VAT and other related laws include a provision for the introduction of mandatory e-invoicing reception and storage for domestic B2B transactions, effective January 1, 2027. On the same date, the mandatory real-time reporting of B2B transactions to Tax Authorities will come into effect.

The mandatory e-invoicing requirements will extend on July 1, 2030, to include foreign VAT-registered taxable persons for EU cross-border transactions. As of July 1, 2030, VAT control statement and EC Sales List reporting will be abolished.

Furthermore, the proposed changes include provisions on VAT registration, such as introducing group registration for VAT ex officio, which will take effect on January 1, 2026, and is expected to contribute to the prevention of tax evasion.

Conclusion

The current consultations, which are the second round after last year's consultations conducted in December, are open until August 19, 2025. The Slovak government is taking concrete steps to align its national legislation with EU border objectives and EU-wide rules and regulations. Considering the pace of preparing the draft Law and consultation deadline, it is expected that the final version of the Law will be adopted and published by the end of 2025, which gives sufficient time for all stakeholders to adapt their systems to the new provisions.

Source: Bloomberg, Ministry of Justice of the Slovak Republic, VATabout

What is the purpose of Slovakia’s new VAT law amendments?

The amendments aim to align Slovakia’s VAT system with the EU’s ViDA package, modernizing processes, tackling VAT fraud, and preparing for mandatory e-invoicing and real-time transaction reporting.

When will mandatory e-invoicing for domestic B2B transactions start in Slovakia?

Mandatory e-invoicing for domestic B2B transactions in Slovakia will begin on January 1, 2027, along with real-time transaction reporting to the Tax Authority.

How will the e-invoicing rules change in 2030?

From July 1, 2030, Slovakia will extend mandatory e-invoicing to foreign VAT-registered taxable persons for EU cross-border transactions and abolish VAT control statements and EC Sales List reporting.

What changes are planned for VAT registration in Slovakia?

Starting January 1, 2026, Slovakia will introduce group VAT registration ex officio, which is expected to help prevent tax evasion.

When will the final version of the VAT law be adopted?

The final version of Slovakia’s amended VAT law is expected to be adopted and published by the end of 2025, allowing time for businesses to adapt before the new rules take effect.

What is the deadline for the current consultation on Slovakia’s VAT law changes?

The current public consultation on Slovakia’s VAT law amendments is open until August 19, 2025. This is the second consultation round following one held in December of the previous year.

Slovakia

Europe

Cross-border transactions

ViDA

E-Invoicing

Tax Compliance

VAT Compliance and Reporting

VAT

Retail

E-Commerce